“gross receipts that are considered DPGR are not limited to the gross receipts attributable to QPP MPGE entirely by a taxpayer”
Clear as mud – and a catchy little jingle, besides!
On a more serious note: yeah, that definition of “manufacturing” is quote problematic. In layman’s terms, is “assembling” the same as “manufacturing?” One would think not: they’re two different terms, after all, describing similar but *not identical* activities.
Hunh.

Joe,
You and I — and others — manufacture blog posts. Or are we merely assembling words?
Oh, well, the section 199 deduction wouldn’t be of much use anyhow, at least for me, because my DPGR is, well, it isn’t.
Jim